Konstrukce daňového řádu v Polsku

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Title in English Construction of Polish Tax Order
Authors

MRKÝVKA Petr

Year of publication 2001
Type Article in Proceedings
Conference Aproximace práva a ekonomická integrace v procesu přípravy ČR na vstup do EU
MU Faculty or unit

Faculty of Informatics

Citation
Field Law sciences
Keywords Tax law ; Poland ; Tax administration ; Local finance
Description Talking about tax administration, polish tax law is regulated by a specific regulation - tax order. The administration of some community's incomes is administered by territorial self-government administration and tax order is important to guarantee fair tax administration. Many enactments in polish tax order are inspirating for thoughts de lege ferenda in the Czech Republic.
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